Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
1211 Dwarka Prosad Agarwala West Bengal

Withdrawal of application for advance ruling

19/WBAAR/2021-22 dated 31.12.2021

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1212 M/s U.R. Rao Satellite Centre (ISRO Satellite centre) Karnataka

i. Applicability of GST on Insurance premium paid towards launch services.
Ii. Applicability of MoF Notification No. 09/2017-Integrated Tax (Rate) dated: 28-06-2017

KAR ADRG 82/2021 dated 31.12.2021

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97(2) (b) & ( e )
1213 M/s New Rajamandri Electronics Karnataka

A. Whether GST would be applicable on interest free Security Deposit?
B. Whether above service is taxable under GST?
C. In case above service is Exempt from GST, how would be accountable under GST?

KAR ADRG 81/2021 dated 31.12.2021

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97 (2) ( e )
1214 M/s Chikkaveeranna Sweet Stall Karnataka

i. For composition tax payers what is the applicable rate of GST for the manufcturing of sweet and namkins and selling the goods over the counter not having any facility of restaurant or hotel or not a part thereof and not giving for human consumption at the place of shop

KAR/ADRG 79/2021 dated 31.12.2021

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97 (2) ( e )
1215 M/s. Handloom Weavers Cooperative Society Ltd. Tamil Nadu

1. Whether the claim of expenses incurred to handle the Cost Free Distribution Sarees & Dhothies and Cost Free School Uniform Scheme and supply to Revenue Department/Social Welfare Department will attract 18% GST or not.
2. If yes whether the Handling Charges related to Pre-GST period 2015-16 and 2016-17 will also attract GST or not.

TN/47/ARA/2021 DATED 30.12.2021

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97(2)(b)
1216 GEORGE MAIJO INDUSTRIES PRIVATE LIMITED Tamil Nadu

1. Applicability of GST rate 5% on marine engines pertaining to HS code 8407 and its spare parts without considering its general tax rate as per the entry of Schedule I, Sl.No.252 of GST Act dated 28.06.2017, being this engine forms a part of fishing vessel of HS code 8902.
2. Applicability of GST rate 5% on marine engines pertaining to HS code 8407 and its spare parts without considering its general tax rate as per the entry of Schedule I, Sl.No.252 of GST Act dated 28.06.2017, being this engine forms a part of boats of HS code 8906 being supplied to defence department and other agencies used for patrolling/flood relief and rescue purposes.

TN/46/ARA/2021 DATED 30.12.2021

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97(2)(a)
1217 M/s. Golkonda Hotels And Resorts Limited Telangana

Whether the services provided by the applicant to GHMC are exempt under SI.No.3 of Notification No.12/2017?

TSAAR Order No. 32/2021 Dated 29.12.2021

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97(2) (a)
1218 M/s. International Inspection Services Telangana

1.Whether services rendered for foreign companies (which do not have any business place/agency in India) in India is considered as an export or not?

2. Whether services provided in respect of goods that are being exported are also considered as Export of services?

TSAAR Order No. 33/2021 Dated 29.12.2021

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97(2) (g)
1219 MAHAVEER SHANTILAL BAFNA (Proprietor M/s RAM TRADERS) Tamil Nadu

Whether Fusible Interlining Fabrics of Cotton (FIFC) fall for classification under HSN Code 5903 or under Chapter 52 (heading depending upon weightage of cotton in the fabrics)

TN/45/ARA/2021 DATED 29.12.2021

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97(2)(a)
1220 CHEP INDIA PRIVATE LIMITED Tamil Nadu

1.Whether the pallets, crates and containers (hereinafter referred as equipment") leased by CHEP India Private Limited (CIPL) located and registered in Tamil Nadu to its other GST registrations located across India (say CIPL Kerala), would be considered as lease transaction and accordingly taxable as supply of services in terms of Section 7 of the Central Goods and Services Tax Act, 2017 ("CGST Act") and Tamil Nadu Goods and Services Tax Act, 2017 ("TNGST Act")?
2. If the answer to Question 1 is Yes, what is the value on which GST has to be charged i.e. whether it should be lease charges or the value of equipment in terms of Section 15 of the CGST Act and TNGST Act read with relevant Rules?
3. What are the documents that should accompany the movement of the goods from CIPL, Tamil Nadu to CIPL. Kerala?
4. Whether movement of equipment from CIPL, Kerala to CIPL, Karnataka on the instruction of CIPL, Tamil Nadu can be said to be mere movement of goods not amounting to a supply in terms of Section 7 of the CGST Act and TNGST Act, and thereby not liable to GST? With reference to Question 4 above, what are the documents that should accompany the movement of the goods from CIPL, Kerala to CIPL, Karnataka?

TN/44/ARA/2021 DATED 28.12.2021

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97(2)(g)